Peterson Lighting manufactures a variety of lamps for lighting specialty stores. In September, Peterson Lighting received an order from Zone Light Decor for 60 mission-style table lamps (Model 5A). The order from Zone Light Decor became Job Number 804 at Peterson Lighting.

Materials requisition #1247 for Job 804 shows that a total of $195 of direct materials were used in manufacturing the job. In addition to the materialsrequisition, the labor time records show that a total of $165 of direct labor costs was incurred in producing these lamps; a total of 15 direct labor hours were worked on this job.

und the cost per unit to the nearest cent, X.XX.)

Job Cost Record
Job Number:	804
Customer:	Zone Light Decor
Job description:	60 Model 5A - Mission-style table lamps
Date Started:	Sep. 14	Date Completed:	Sep. 19
Manufacturing Cost Information:			Cost Summary
Direct Materials
Req. # :	1247
Direct Labor
Manufacturing Overhead
	15 hours x $8 per direct labor hour		$120
Total Job Cost
Number of Units
Cost per Unit